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Do you have to file a tax return for an S Corp with no income?
 
S Corp owners must file Form 1120-S, U.S. Income Tax Return for an S Corporation. Both C and S Corps follow the same guidelines for filing taxes with no income. If you had no income, you must file the corporation income tax return, regardless of whether you had expenses or not.   https://smallbusiness.chron.com/need-file-initial-return-s-corporation-activity-75813.html